Article 87 of the Tax Code of the Russian Federation. Tax audits (current version)

Tax audit concept

The Federal Tax Service's control over the correct and timely calculation and payment of taxes is called a tax audit.
In this case, the Federal Tax Service takes as a basis the tax returns provided by payers during a certain period (for which the audit is carried out). The audit is based on the Tax Code and legislation of the Russian Federation. Tax audit is one of the methods of tax control (Article 82 of the Tax Code of the Russian Federation) along with:

• with receipt of explanations;
• checking accounting and reporting data;
• inspection of premises and territories used for profit;
• other control procedures provided for by the Tax Code of the Russian Federation.

Whether tax monitoring helps you avoid tax audits, find out from the publications:

• “Tax control in the Russian Federation: forms, methods and types”;
• “Is tax monitoring possible not for all, but only for individual taxes?”

There are several types of tax audits.

Officially, the term “counter audit” has not been used since 2007, but in practice accountants still use it now.

If you have access to ConsultantPlus, find out how an on-site inspection differs from a desk inspection . If you don't have access, get trial of online legal access.

Chapter is devoted to tax control. 14 Tax Code of the Russian Federation.

The concept and significance of tax control

Tax control is:

1. an integral part of financial control and
2. one of the types of government control.

Control must be considered as one of the forms of management activity, i.e. as an independent management function that has a target orientation, specific content and methods of its implementation. Tax control serves as a form of implementation of the control function and, from the standpoint of tax law, is intended primarily to protect and ensure the property rights of the state and municipalities.

In order to objectively assess the role and essence of tax control, its concept should be considered in two aspects:

1. in a broad aspect, this is a set of government regulation measures that ensure the economic security of Russia and compliance with state and municipal fiscal interests;
2. in a narrow aspect, it is the control of the state, represented by the competent authorities, over the legality and appropriateness of actions in the process of introducing, paying or collecting taxes and fees.

Article 82 of the Tax Code of the Russian Federation determines that tax control recognizes the activities of authorized bodies to monitor compliance by taxpayers, tax agents and payers of fees with legislation on taxes and fees in the manner established by the Tax Code of the Russian Federation (i.e. it considers tax control in the narrow sense).

The purpose of tax control:

• ensuring the legality and efficiency of taxation.

Objects of tax control:

1. cash flow in the process of accumulating public funds;
2. material, labor and other resources of taxpayers.

Subject of tax control:

• currency and cash transactions, enterprise estimates, tax returns, use of tax benefits, accounting documentation, etc.

Subjects of tax control:

1. tax authorities;
2. Customs;
3. internal affairs bodies;
4. investigative authorities.

The Accounts Chamber of the Russian Federation and the Ministry of Finance of the Russian Federation have separate control powers regarding the scope of taxation.

Controlled entities are organizations and individuals who are obliged to pay legally established taxes and fees.

Tax control over legality also extends to the commission of actions (operations) established not only by prohibitory norms. For example, requirements to provide tax authorities with information necessary to monitor the correctness of calculation and complete payment of taxes are subject to control.

The scope of tax control does not include checking the fulfillment of financial requirements and rules of an economic rather than legal nature, which, although they affect the fiscal interests of the state, do not relate to financial and legal regulation (securities portfolio management, profit planning in a commercial enterprise, compliance with export regulations). and import quotas, etc.).

Tax control over the private sector of the economy affects only the sphere of fulfillment of monetary obligations to the state (payment of taxes and other obligatory payments), compliance with the legality and targeted use of tax benefits, compliance with accounting rules established by the state, as well as compliance with the legal requirements of authorized state bodies regarding the provision of -or financial documentation.

The effectiveness of tax control largely depends on the quality of the organization of accounting and tax accounting.

Forms and types of tax control

A form of tax control is a way of concretely expressing and organizing control actions. The form of tax control can also be understood as individual aspects of the manifestation of the essence of control, depending on the time of control activities.

Tax control is carried out by tax authorities within the limits of their competence.

Main forms of tax control:

• checks;
• obtaining explanations from taxpayers, tax agents and fee payers;
• checking accounting and reporting data;
• inspection of premises and territories used to generate income (profit);
• other forms provided for by the Tax Code of the Russian Federation.

Types of tax control:

1) Depending on the time of the event:

1. preliminary;
2. current (operational);
3. subsequent.

More details
Preliminary tax control is carried out before the reporting period for a specific type of tax or before the issue of providing the taxpayer with tax benefits, changing the deadlines for paying taxes, etc. is resolved. For example, a mandatory condition for granting a tax credit is a preliminary audit of the taxpayer’s financial condition by an authorized government body.

Current tax control is carried out during the reporting tax period. A feature of current tax control is its implementation during the implementation of business or financial transactions, i.e. in the daily work of taxpayers. This type of control is based on accounting and tax accounting, primary documents, inventories, and the procedure for conducting cash transactions, which allows both regulatory authorities and controlled entities to quickly respond to changes in financial activities, prevent violations of tax legislation and, thus, prevent financial losses of the state or municipal treasury.

Subsequent tax control is carried out after the end of the reporting period through analysis and audit of accounting and financial documentation. The main goal of subsequent tax control is to assess the timeliness and completeness of the fulfillment of tax obligations on the part of fiscally obligated persons.

2) Depending on the subject:

• tax authorities;
• customs authorities;
• internal affairs bodies;
• investigative authorities.

3) Depending on the venue:

• on-site - at the taxpayer’s location;
• cameral - at the location of the tax authority.

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On-site inspection

When carrying out this type of inspection, the Federal Tax Service monitors how the payer fulfills the obligations reflected in the contracts, as well as the availability and compliance with protocols, orders and other internal documents. Cash discipline, accrual of personal income tax from wages, accounting of income, expenses and economic feasibility of business transactions are subject to verification, that is, almost all activities of the payer for a certain period.

The main distinctive features of an on-site tax audit (Article 89 of the Tax Code of the Russian Federation):

• place of conduct - the territory of the taxpayer or the tax authority (if the person being inspected cannot provide the inspectors with premises);
• verification period – no more than 2 months. (but can be extended up to 4 months, and in exceptional cases - up to 6 months);
• inspection period - no more than 3 years preceding the year the decision to conduct the inspection was made (unless otherwise provided by the Tax Code of the Russian Federation).

On-site inspections may include several subtypes:

How to understand that they will come to you

Before each tax audit, inspectors collect information about the taxpayer in advance and conduct a pre-audit analysis. The main document used by tax specialists is the concept of a planning system for on-site tax audits. It identifies 12 criteria by which each taxpayer can independently analyze their financial and economic activities and determine the risk of being audited. The more matches tax officials find, the higher the likelihood of an audit.

Let's take a closer look at what each criterion means:

Criteria for conducting an on-site tax audit

Desk inspection

A desk audit is carried out regarding the correctness of the calculation and payment of a particular tax and the reflection of this data in the declaration submitted by the taxpayer.

The main distinctive features of a desk tax audit:

• venue - within the walls of the Federal Tax Service with the payer providing copies of the documents requested by the inspectors;
• duration of inspection – no more than 3 months (VAT returns – 2 months);
• audit period – the reporting (tax) period for a specific tax (based on tax returns submitted by taxpayers).

It is carried out by inspectors without special approval from the head of the Federal Tax Service. This type of tax audit begins immediately after filing a tax return. Its main task is to identify inconsistencies in reporting, late reporting of business transactions and payment of taxes, and incorrect completion of declarations. If inspectors discover violations in the calculation of taxes, the taxpayer will be charged additional amounts, as well as fines and penalties.

Differences between desk and field tax audits

We present the main differences in the table:

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Thus, the legislation provides for only two types of audits of taxpayers, but theorists identify a larger number of their varieties.

Counter check

Almost every taxpayer faces a counter audit, although it is not separately designated in the Tax Code of the Russian Federation as one of the types of tax audits. Rather, it can be called one of the tax control procedures.

A counter check can be carried out (Article 93.1 of the Tax Code of the Russian Federation):

• as an element of an on-site or tax audit during their conduct;
• an additional measure of tax control (outside the scope of the above tax audits).

Her goal:

• check the actual existence of your counterparty for transactions that interest tax authorities;
• check the reality of transactions reflected in accounting;
• compare data on transactions between you and the counterparty (according to his accounting and yours).

The counter-check is carried out on the basis of any specific documents - delivery notes, invoices. At the same time, their identity is checked between the buyer and the seller: there should be no discrepancies in the documents regarding dates, names, quantities of goods, amounts, etc. If inspectors find discrepancies, this will mean that one of the parties to the transaction is hiding income and understating the tax base.

ConsultantPlus experts spoke about the nuances of the counter-check. Get trial access to the system and move on to the Ready-made solution.

For more details, see the material “Features of conducting a counter tax audit” .

Types of procedures performed

In addition to the main types, checks can be qualified depending on various types of signs and on the grounds that gave rise to the procedure itself. Let's look at each variety in more detail.

Carrying out the procedure based on the volume of issues being checked

If the check is carried out depending on the volume of issues being checked, then it is usually divided into:

1. Comprehensive - control of the financial and economic activities of the enterprise. Conducted over a specific period of time. Compliance with established legal norms and requirements is checked.
2. Thematic - examines issues of the correctness of accrual and payment of the state sanction due to the organization’s income received. Issues of VAT, collection of property taxes and other items are also considered. These types of inspections are initiated only as needed and are determined by the government agency itself. This type of inspection can go together with a comprehensive one or independently, depending on the circumstances.
3. Target - control over compliance with legislation in a specific area of ​​financial and economic activity of the enterprise. This type can be initiated regarding issues of mutual settlement between the supplier and the buyer, for certain transactions, for the correct application of benefits and other transactions.

Read also: Address of mass registration of legal entities

The important thing is that the results of a targeted audit can be used when conducting a comprehensive or thematic audit. They can also go separately.

Carrying out the procedure, depending on the location of action

Based on the location of the procedure, procedures are divided into office, on-site and on-site procedures.

Desk inspection

Interacts with the control of provided tax returns, as well as other documentation that provides the basis for the calculation or payment of state sanctions.
In addition, it helps to monitor the activities of payers. This type is carried out on the territory of the direct branch of the Federal Tax Service. Among the main goals of the desk audit are:

• control over correct compliance with established legal norms;
• identification and suppression of possible violations of established requirements;
• withholding funds that have not been paid or not paid in full, as well as imposing penalties and interest;
• filtering and further preparation of candidates for the on-site procedure.

Desk control monitors:

• timely and correct provision of relevant documentation by taxpayers;
• compliance with registration requirements;
• the accuracy of the calculations made;
• provision of established documentation confirming the possibility of accruing the required benefits;
• accuracy of calculation of the tax base.

The period of the Desk audit cannot exceed 3 months. It is during this time that government employees are required to check the data provided and identify possible violations or their absence. If errors or violations are detected, the Federal Tax Service is obliged to inform the person being inspected. The payer is given only 5 days to correct errors.

On-site inspection

This includes a whole range of actions:

• verification of primary accounting and accounting documentation, as well as other acts and papers that affect the financial and economic activities of the payer;
• inspection of objects or property that are used to generate profit (territories, warehouses, and other premises);
• any actions of tax authorities carried out on the territory of the taxpayer.

The main goals of on-site control include:

• checking compliance with established standards and legal requirements;
• identification of arrears under government sanctions;
• punishing and bringing offenders to justice in accordance with established standards;
• prevention of possible violations.

In addition, this type of procedure is carried out in cases where nothing else can be done. In other words, when the audit can only take place on the territory of the taxpayer himself.

According to legal requirements, the audit period is the last 3 years preceding the date of the decision. The period of implementation cannot exceed 2 months. However, under certain circumstances it can be increased. This happens if:

• information has been received about the existence of a violation that requires additional investigation;
• the payer refuses to provide the required documents;
• in other cases provided for by law.

types of tax audits

Counter check

In this procedure, different copies of the same document are compared. This type of control is carried out over documentation, which is provided in several copies at once. Among them, we can highlight statements generated during the release of material assets.

This type of documentation is stored at different enterprises or in separate structures. This type of control is usually carried out in conjunction with desk or on-site inspections.

Read also: Is personal income tax withheld from sick leave or not?

Carrying out the procedure based on the volume of documentation being checked

If the question concerns the implementation of control over a specific volume of inspected documentation, then the types of inspections are divided into:

1. Continuous - all documentation of the company is checked, without omissions and no suggestions about the absence of violations. This type is used in cases where it is necessary to check a small organization.
2. Selective - only part of the documentation is checked. This type can become continuous if during the procedure significant violations of activity were identified.

Carrying out the procedure based on the method of organization

The method of organization involves the following types of checks:

1. Sudden - carried out without prior agreement with the taxpayer. The main goal is to identify possible violations that may be hidden during routine inspections.
2. Planned - carried out by prior agreement with the organization. A specific period is established during which the scheduled inspection will be carried out.
3. Repeated - a procedure carried out on the same issues and period for which it has already been carried out.

Nuances of tax audits taking into account the requirements of the new art. 54.1 Tax Code of the Russian Federation

Since July 2021, a new article has appeared in the Tax Code of the Russian Federation. 54.1 “Limits for the exercise of rights to calculate the tax base and (or) the amount of tax, fee, insurance premiums.”

More details about the contents of Art. 54.1 of the Tax Code of the Russian Federation, learn from the material “Presumption of good faith of the taxpayer - a new article in the Tax Code of the Russian Federation.”

Taking into account the norms of Art. 54.1 of the Tax Code of the Russian Federation, during tax audits, tax authorities will be even more careful:

• collect evidence indicating the taxpayer’s deliberate evasion of taxes;
• refute the actual execution of specific transactions (collect and document facts confirming the absence of a real possibility of delivery of goods, confirmation of delivery of goods, participation of counterparties in the movement of goods, etc.).

Tax officials will collect such evidence during desk and field audits.

The taxpayer can only worry in advance about collecting the necessary documents and other evidence indicating the use of legal tax optimization schemes, due diligence when choosing counterparties, etc.

Re-request for documentation. Legislative changes

Payers should remember that the government agency has the right at any time to request documentation that has already been verified. In this case, we are talking about two main types of statements:

1. Submitted in the form of originals, and after completion of the verification, returned by the Federal Tax Service to the organization;
2. Already presented earlier, but lost by the civil service due to certain circumstances.

It is worth noting that until September last year, the government agency could not re-request the following documents:

• presented as part of on-site or desk control;
• provided in the form of copies under tax monitoring conditions.

However, as of September 3, 2021, a number of changes have been made to tax legislation. In particular, in paragraph 5 of Article 93 of the Tax Code. In accordance with the new rules, the Federal Tax Service no longer has any restrictions on the requested documentation.

However, for payers themselves, these changes also have some positive aspects. In particular, you don’t have to resubmit statements if you inform the tax authority:

• that the requested documentation has already been provided previously;
• details of statements that the Federal Tax Service requires again;
• the name of the government agency to which the documents were previously transferred.

The specified information must be transferred to the Federal Tax Service no later than 1 day from the date of receipt of the notification about the re-submission of documentation. Information can be provided both in writing, through the office of the Federal Tax Service, and in electronic format through the official website of the state structure.

Read also: Holidays at the expense of the employer

Results

The Tax Code of the Russian Federation provides for 2 types of tax audits: field and desk. An on-site inspection is carried out on the territory of the taxpayer and cannot last more than 2 months. (with the possibility of extension up to 4 or 6 months), and the desk inspection takes place at the inspectorate, and its duration is no more than 3 months.

A counter audit is an element of an on-site or desk tax audit or an additional measure of tax control.

Sources: Tax Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Timing of a tax audit and registration of its results

The general period for conducting a desk tax audit is three months from the date of submission of the declaration. The following exceptions are possible:

1. When checking VAT returns of Russian taxpayers in the absence of violations, the period is two months.
2. When checking VAT returns of non-residents providing services electronically, the period increases to six months.

If during a desk tax audit the taxpayer filed an updated declaration, then the deadline begins to run again (clause 9.1 of Article 88 of the Tax Code of the Russian Federation). Therefore, when receiving requests from tax officials, it is better, if possible, not to change the report, but to provide separate explanations that supplement it.

If the taxpayer has not adjusted the declaration, then the tax authorities cannot extend the deadline for the desk tax audit.

In general, an on-site tax audit cannot last more than two months. But its extension is allowed up to four, and in exceptional cases - up to six months (clause 6 of article 89 of the Tax Code of the Russian Federation).

The grounds for extending an on-site tax audit may be, in particular:

1. Branched branch structure of the company.
2. Failure to provide requested documents by the taxpayer or bank.
3. Emergency situation (fire, flood, etc.).

Also, an on-site tax audit may be repeatedly suspended to obtain documents or request other information. The total duration of all “pauses” should not exceed six months. If it is necessary to obtain information from foreign states, then an additional suspension for another three months is allowed (Clause 9 of Article 89 of the Tax Code of the Russian Federation).

Based on the results of the tax audit, tax officials draw up a report. After considering the businessman’s objections (if there were any), the head of the inspection or his deputy makes a decision.

The deadlines for reviewing the results of tax audits are given in Art. 100 and 101 of the Tax Code of the Russian Federation.

A desk tax audit is formalized in an act only if the inspector has identified violations. If the declaration is completed without errors, then the taxpayer can learn about the results of the audit only indirectly. If more than 3.5 months have passed since the submission of the declaration, and the tax authorities have not made any claims, then everything is in order.

When conducting an on-site tax audit, a report is drawn up in any case. However, there are practically no on-site inspections without any violations found. Indeed, at the stage of selecting “candidates” for the audit, inspectors single out precisely those businessmen whose reliability of reporting is in doubt.

Thus, the maximum duration of a tax audit, from the beginning to the making of a decision, can be:

1. For a desk tax audit, excluding foreign VAT payers – up to five months.
2. For an on-site tax audit, including periods of suspension and also without taking into account international relations - more than 15 months.